Bill Text: MI HB6182 | 2019-2020 | 100th Legislature | Introduced
Bill Title: Individual income tax: credit; credit for internet expenditures incurred by certain teachers and employees for online learning during state of emergency; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.713) by adding sec. 277.
Spectrum: Partisan Bill (Democrat 13-0)
Status: (Introduced - Dead) 2020-09-08 - Bill Electronically Reproduced 09/03/2020 [HB6182 Detail]
Download: Michigan-2019-HB6182-Introduced.html
HOUSE BILL NO. 6182
September 03, 2020, Introduced by Reps. Hood,
Stone, Hoadley, Bolden, Pohutsky, Love, Brixie, Yancey, Camilleri, Brenda
Carter, Cambensy, Gay-Dagnogo and Anthony and referred to the Committee on
Tax Policy.
A bill to amend 1967 PA 281, entitled
"Income tax act of 1967,"
(MCL 206.1 to 206.713) by adding section 277.
the people of the state of michigan enact:
Sec. 277. (1) For the 2020 and 2021 tax
years, a taxpayer who is a state-certified teacher in, or an employee of, a
school district that was required to close as a result of a COVID-19 executive
order and who was required to use his or her own internet service to provide
students with continued learning in accordance with the school district's continuity
of learning and COVID-19 response plan may claim a credit against the tax
imposed under this part to help cover the cost of maintaining internet service.
The amount of the credit allowed under this section shall not exceed $50.00 for
a single return or $100.00 for a joint return if each spouse filing a joint
return is a state-certified teacher or an employee of a school district who is
responsible for providing continued learning while the schools are closed.
(2)
If the credit allowed under this section exceeds the tax liability of the
taxpayer for the tax year, that portion of the credit that exceeds the tax
liability shall be refunded.
(3) As used in this section:
(a) "COVID-19 executive order" means an executive order issued by the governor in response to the coronavirus (COVID-19) public health emergency.
(b) "State-certified teacher" means an individual who holds a valid teaching certificate issued by the superintendent of public instruction under section 1531 of the revised school code, 1976 PA 451, MCL 380.1531.
